97346194 ÷ 732 
Our goal is to divide 97346194 by 732.

Let's proceed to step 1:
732 goes into 9 0 times with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 732

Let's proceed to step 2:
732 can be fit into 97 0 times, resulting in a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 97 to get 97.
Take the next digit (3) from the dividend and append it to 97, then repeat: 973 / 732

Moving on to step 3:
732 can be fit into 973 1 times, resulting in a remainder of 241.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 732 from 973 leaves us with 241.
Bring next digit (4) of the dividend behind the 241 and repeat the process: 2414 / 732

Let's proceed to step 4:
When dividing 2414 by 732, we get 3 with a remainder of 218.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtract 2196 from 2414 to get 218.
Fetch the next digit (6) from the dividend, attach it to 218 and continue: 2186 / 732

On to step 5:
If we divide 2186 by 732, we get 2 and a remainder of 722.
Put 2 as the next digit of the answer. 
Result so far: 132.0
If we subtract 1464 from 2186, we get 722.
Grab the next digit (1) from the dividend, add it to 722, then carry on: 7221 / 732

Going ahead to step 6:
732 can be fit into 7221 9 times, resulting in a remainder of 633.
The number 9 becomes the next digit in our result. 
Result so far: 1329.0
Deduct 6588 from 7221 and we're left with 633.
Fetch the next digit (9) from the dividend, attach it to 633 and continue: 6339 / 732

Moving on to step 7:
732 can be fit into 6339 8 times, resulting in a remainder of 483.
Write down 8 as next digit of the result. 
Result so far: 13298.0
If we subtract 5856 from 6339, we get 483.
Append the next digit (4) from the dividend to 483 and continue with: 4834 / 732

On to step 8:
732 can be fit into 4834 6 times, resulting in a remainder of 442.
Write down 6 as next digit of the result. 
Result so far: 132986.0
Subtract 4392 from 4834 to get 442.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4420, and continue the process.

Step 9:
When dividing 4420 by 732, we get 6 with a remainder of 28.
The number 6 becomes the next digit in our result. 
Result so far: 132986.6
If we take 4392 away from 4420, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 10:
732 can be fit into 280 0 times, resulting in a remainder of 280.
Use 0 as the next digit of our solution. 
Result so far: 132986.6
Deduct 0 from 280 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Moving on to step 11:
The number 732 fits into 2800 3 times, leaving a remainder of 604.
Put 3 as the next digit of the answer. 
Result so far: 132986.603
Subtract 2196 from 2800 to get 604.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6040, and continue the process.

Advancing to step 12:
6040 divided by 732 is 8 with a remainder of 184.
Use 8 as the next digit of our solution. 
Result so far: 132986.6038
If we take 5856 away from 6040, we end up with 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Advancing to step 13:
732 goes into 1840 2 times with a remainder of 376.
Use 2 as the next digit of our solution. 
Result so far: 132986.60382
Deduct 1464 from 1840 and we're left with 376.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

Let's proceed to step 14:
If we divide 3760 by 732, we get 5 and a remainder of 100.
The next digit of our result is 5. 
Result so far: 132986.603825
If we subtract 3660 from 3760, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Going ahead to step 15:
When dividing 1000 by 732, we get 1 with a remainder of 268.
Write down 1 as next digit of the result. 
Result so far: 132986.6038251
If we subtract 732 from 1000, we get 268.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

Step 16:
2680 divided by 732 is 3 with a remainder of 484.
Record the quotient 3 as the next digit in the result. 
Result so far: 132986.60382513
Subtract 2196 from 2680 to get 484.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4840, and continue the process.

In conclusion, the division gives 132986.60382513 with a balance of 4.84e-07.